(2)If a disbursing officer is unable to make the payment within 30 days, the amount unpaid should be returned to the Excise Head Clerk to sadar or to the Nazir in sub-divisions and will be refunded by him into the treasury. In sub-divisions such refunds should be made at once in cash and at sadar either at once in cash or by short drawal on a contingent bill, if such bill is lo be enhanced within 3 days of the receipt of the money by the Excise Head Clerk.
